TMI Blog2019 (7) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ential complex is not applicable in the present case because all the conditions which are required to be fulfilled for a complex to be residential complex are not fulfilled in the present case - the ground for rejection is that there are common facilities like park and roads but in view of the Relinquishment Deed produced on record, I find that these common facilities like parks and roads have been relinquished to the Government and hence the same is not the common properties of the owner. It is rather a public property which cannot be considered as common facilities. Appeal allowed - decided in favor of appellant. - ST/20075/2019-SM - Final Order No. 20495/2019 - Dated:- 26-6-2019 - SHRI S.S GARG, JUDICIAL MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records. 4. Learned Consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the definition of residential complex. He further submitted that this issue is no more res integra and has been settled by various decisions of the Tribunal. He further submitted that the appellant has entered into a separate contract for the purchase of land and construction of individual house and has obtained the individual plan sanctioned from the local authority and further the contractor has charged Service Tax on the construction of individual house. He further submitted that the refund has been wrongly rejected on the ground that construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 (15) GSTL 345 (Tri. All) upheld by SC 2018 (15) GSTL J120 (SC). 5. On the other hand, learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that in the present case, there is a separate agreement entered between the appellant and the contractor for construction of the individual house for which separate approval has been sanctioned. Further, I find that the definition of residential complex is not applicable in the present case because all the conditions which are required to be fulfilled for a complex to be residential complex are not fulfilled in the present case. Further, I find that the ground for rejection is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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